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Games of Chance (GST/HST) Regulations (SOR/91-28)

Regulations are current to 2025-12-10 and last amended on 2019-03-04. Previous Versions

RELATED PROVISIONS

  • — SOR/98-440, s. 7

      • 7 (1) Sections 1 and 3, paragraphs 3(g), (h) and (m) of the Regulations, as enacted by subsection 4(2), section 5 and subsection 6(1) are deemed to have come into force on December 31, 1990, except that

        • (a) in relation to games of chance any right to play or participate in which was supplied for consideration that became due or was paid before 1997, section 4 of the Regulations, as enacted by section 5, shall be read as follows:

          • 4 A game of chance conducted by a person referred to in section 3 is a prescribed game of chance for the purposes of section 5.1 of Part VI of Schedule V to the Act.

        and

        • (b) subsection 9(1) of the Regulations, as enacted by subsection 6(1), shall be read without reference to “or an imputed input tax credit” for the purpose of determining the net tax of a provincial gaming authority for reporting periods beginning before January 30, 1998.

      • (2) Section 2 and subsections 6(3) to (6), (8), (10), (11) and (16) are deemed to have come into force on April 1, 1997.

      • (3) Subsection 4(1) is deemed to have come into force on July 27, 1993.

      • (4) Paragraph 3(i) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on July 1, 1993.

      • (5) Paragraph 3(j) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on June 2, 1994.

      • (6) Paragraph 3(k) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on December 2, 1993.

      • (7) Paragraph 3(l) of the Regulations, as enacted by subsection 4(2), is deemed to have come into force on February 15, 1995.

      • (8) Subsection 4(3) is deemed to have come into force on July 15, 1996.

      • (9) Subsections 6(2), (7), (9) and (15) are deemed to have come into force on January 30, 1998 and apply for the purpose of determining the net tax of provincial gaming authorities for reporting periods beginning on or after that day, except that, for the purposes of determining the net tax of provincial gaming authorities for reporting periods beginning before the day these Regulations are published in the Canada Gazette, clause (d)(iii)(A) of the description of A1 in subsection 7(7) of the Regulations, as enacted by subsection 6(7), shall be read as follows:

        • (A) the total of all amounts each of which is tax that would have become payable by the authority during the particular period under Division II of Part IX of the Act in respect of an exempt supply of real property made to the authority by way of lease, or a taxable supply of real property made to the authority by way of lease at less than fair market value, if the supply were a taxable supply made at fair market value, or, if section 16 applies to the supply, at the amount determined by the formula in that section,

      • (10) Subsection 6(12) applies to the 1996 and subsequent taxation years.

      • (11) Subsection 6(13) applies to the 1996 taxation year.

      • (12) Subsection 6(14) applies to the 1997 and subsequent taxation years except that, in applying the description of E3 in subsection 7(7) of the Regulations, as enacted by subsection 6(14), to the 1997 taxation year, the reference in clause (i)(A) of that description to “11%” shall be read as a reference to “9.5%” and the reference in subparagraph (ii) of that description to “the tax rate for the participating province” shall be read as a reference to “6%”.

  • — SOR/2011-56, s. 39

    • 39 For the purposes of Part IX of the Excise Tax Act, if a provincial gaming authority is, or would be in the absence of subsection 261(3) of the Excise Tax Act, entitled to a rebate under subsection 261(1) of the Excise Tax Act of the difference between the amount that was paid by the authority, before the day on which these Regulations are published in the Canada Gazette, as imputed tax payable under subsection 7(7) of the Games of Chance (GST/HST) Regulations on gaming expenses for a reporting period of the authority ending after June 30, 2006 and before January 1, 2008 and the amount of the imputed tax payable by the authority on gaming expenses for that reporting period that is computed under subsection 7(7) of the Games of Chance (GST/HST) Regulations, as amended by subsections 12(11), (17), (19), (22) and (25), the authority may, despite subsection 261(3) of the Excise Tax Act, file an application, on or before the day that is one year after the day on which these Regulations are published in the Canada Gazette, for a rebate under subsection 261(1) of the Excise Tax Act of the portion of that difference that is solely attributable to the enactments under those subsections.

  • — SOR/2011-56, s. 40

    • 40 For the purposes of Part IX of the Excise Tax Act, if a provincial gaming authority is, or would be in the absence of subsection 261(3) of the Excise Tax Act, entitled to a rebate under subsection 261(1) of the Excise Tax Act of the difference between the amount that was paid by the authority, before the day on which these Regulations are published in the Canada Gazette, as imputed tax payable under subsection 7(7) of the Games of Chance (GST/HST) Regulations on gaming expenses for a reporting period of the authority ending on or after January 1, 2008 and the amount of the imputed tax payable by the authority on gaming expenses for that reporting period that is computed under subsection 7(7) of the Games of Chance (GST/HST) Regulations, as amended by subsections 12(12), (18), (20), (23) and (26), the authority may, despite subsection 261(3) of the Excise Tax Act, file an application, on or before the day that is one year after the day on which these Regulations are published in the Canada Gazette, for a rebate under subsection 261(1) of the Excise Tax Act of the portion of that difference that is solely attributable to the enactments under those subsections.

  • — SOR/2011-56, s. 45

    • 45 Subsections 10(4), 11(2) and (4), 12(10), (13), (16) and (21) and sections 13, 14 and 16 are deemed to have come into force on December 31, 1990 except that, in respect of any supply made on or before October 3, 2003,

      • (a) the definition period cost in subsection 5(1) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 11(4), is to be read without reference to paragraphs (c) and (d) of that definition;

      • (b) the reference to “tangible personal property or real property” in clause (d)(iii)(A) of the description of A1 in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 12(13), is to be read as a reference to “real property”; and

      • (c) section 13 does not apply to an input tax credit or an imputed input tax credit that a provincial gaming authority claimed in a return that was filed before October 3, 2003 under Division V of Part IX of the Excise Tax Act.

  • — SOR/2011-56, s. 46

    • 46 Subsections 11(1) and (5) to (7) apply to any supply made after July 5, 2000.

  • — SOR/2011-56, s. 50

    • 50 Subsection 12(9) applies to any supply made after October 3, 2003.

  • — SOR/2011-56, s. 51

    • 51 Subsections 12(11), (17) and (19) apply to any reporting period of a provincial gaming authority that ends on or after July 1, 2006.

  • — SOR/2011-56, s. 52

    • 52 Subsections 12(12), (18) and (20) apply to any reporting period of a provincial gaming authority that ends on or after January 1, 2008.

  • — SOR/2011-56, s. 53

    • 53 Subsections 12(14) and (15) apply for the purpose of determining, under subsection 7(7) of the Games of Chance (GST/HST) Regulations, the imputed tax payable by a provincial gaming authority on gaming expenses for any reporting period of the authority that ends after January 1, 1996.

  • — SOR/2011-56, s. 54

    • 54 Subsection 12(22) applies to the 2006 and 2007 calendar years, except that, in respect of the 2006 calendar year, the references to “10%” and “4%” in the description of E3 in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 12(22), are to be read as references to “10.5%” and “4.5%”, respectively.

  • — SOR/2011-56, s. 55

    • 55 Subsection 12(23) applies to the 2008 and 2009 calendar years.

  • — SOR/2011-56, s. 56

  • — SOR/2011-56, s. 57

    • 57 Subsection 12(25) applies to the 2006 and 2007 calendar years, except that, in respect of the 2006 calendar year, the references to “5%” in the description of E4 in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by subsection 12(25), are to be read as references to “5.5%”.

  • — SOR/2011-56, s. 58

    • 58 Subsection 12(26) applies to the 2008 and subsequent calendar years.

  • — SOR/2011-56, s. 59

    • 59 Subsection 15(1) applies for the purpose of determining, under subsection 7(7) of the Games of Chance (GST/HST) Regulations, the imputed tax payable by a provincial gaming authority in respect of expenses incurred by the Interprovincial Lottery Corporation in conducting a game of chance for any reporting period of the authority that ends on or after July 1, 2006.

  • — SOR/2011-56, s. 60

    • 60 Subsection 15(2) applies for the purpose of determining, under subsection 7(7) of the Games of Chance (GST/HST) Regulations, the imputed tax payable by a provincial gaming authority in respect of expenses incurred by the Interprovincial Lottery Corporation in conducting a game of chance for any reporting period of the authority that ends on or after January 1, 2008.

  • — SOR/2012-191, s. 51

    • 51 Subsections 3(1) and (3) apply in respect of any reporting period of a provincial gaming authority that begins after February 28, 2014.

  • — SOR/2012-191, s. 52

    • 52 Subsection 3(2) applies in respect of a reporting period of a provincial gaming authority that includes February 28, 2014.

  • — SOR/2013-44, s. 41

      • 41 (1) Subsection 1(1) applies to the 2013 calendar year.

      • (2) Subsection 1(2) applies to the 2014 and subsequent calendar years.

  • — SOR/2016-119, s. 20

    • 20 Section 3 applies in respect of any reporting period of a provincial gaming authority that ends on or after February 28, 2017, except that in respect of the reporting period of the provincial gaming authority that includes February 28, 2017, subclause (i)(A)(II) of the description of E3 in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by section 3, is to be read as follows:

  • — SOR/2016-212, s. 21

    • 21 Section 3 applies in respect of any reporting period of a provincial gaming authority that ends on or after February 28, 2017, except that in respect of the reporting period of the provincial gaming authority that includes February 28, 2017, subclauses (i)(A)(I) and (II) of the description of E3 in subsection 7(7) of the Games of Chance (GST/HST) Regulations, as enacted by section 3, are to be read as follows:

  • — SOR/2025-77, s. 12

    • 12 Section 1 applies

      • (a) to any supply made after March 2025;

      • (b) for the purposes of calculating tax in respect of any supply (other than a supply by way of sale of real property) made before April 2025, but only in respect of the portion of the tax that becomes payable after March 2025 without having been paid before April 2025 or that is paid after March 2025 without having become payable;

      • (c) to any supply (other than a supply deemed under Part IX of the Excise Tax Act to have been made) by way of sale of real property made before April 2025 if ownership and possession of the property are transferred to the recipient of the supply after March 2025;

      • (d) to goods imported into Canada after March 2025;

      • (e) to goods imported into Canada before April 2025 that are, after March 2025, accounted for under subsection 32(1), paragraph 32(2)(a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(b) of that Act;

      • (f) to property brought into Nova Scotia or the Nova Scotia offshore area after March 2025;

      • (g) to property that is brought into Nova Scotia or the Nova Scotia offshore area before April 2025 by a carrier if the property is delivered in Nova Scotia or in the Nova Scotia offshore area to a consignee after March 2025;

      • (h) for the purpose of determining the tax rate for Nova Scotia in determining the amount for that province that, under subsection 225.2(2) of the Excise Tax Act, is required to be added to, or may be deducted from, the net tax for a reporting period of a financial institution that ends after March 2025;

      • (i) for the purposes of determining the value of E4 in subsection 7(7) of the Games of Chance (GST/HST) Regulations for any reporting period that ends on or after February 28, 2026, except that in respect of a reporting period that includes February 28, 2026, clause (A) of that E4 is to be read as follows:

        • (A) if the benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act and the last establishment at which the individual ordinarily worked, or to which the individual ordinarily reported, in the previous calendar year in relation to the individual’s office or employment with the authority is located in a participating province,

          • (I) if the participating province is Nova Scotia, 13.25%, and

          • (II) in any other case, the total of 4% and the tax rate for the participating province, and

      • (j) for the purposes of determining or calculating any of the following if none of paragraphs (a) to (i) applies:

        • (i) tax in respect of Nova Scotia or the Nova Scotia offshore area after March 2025,

        • (ii) tax that is not payable in respect of Nova Scotia or the Nova Scotia offshore area, but that would have been payable after March 2025 in the absence of certain circumstances described in Part IX of the Excise Tax Act, or

        • (iii) an amount or number, at any time after March 2025, by or in accordance with an algebraic formula that makes reference to the tax rate for a participating province if the amount or number is to be determined or calculated in respect of Nova Scotia or the Nova Scotia offshore area.

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